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1999 (3) TMI 377 - AT - Central ExciseExtract: ....... of the notice and increased the value on the basis of factors which it had not been proposed would be done. 11. emsp The order cannot be sustained on this score. Hence we do not address ourselves for the other specific arguments on valuation advanced by the appellant. 12. emsp Appeal allowed. Impugned order set aside. Consequential relief, if any.
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